Study of the Association among Earnings Management, CPA’s Industry Expertise and Stock Return Volatility
碩士 === 中原大學 === 會計研究所 === 104 === The agency cost increases while the separation of management and ownership becomes major business operating concept. Managers indulge in more earnings management when the goals of firms’ managers and investors are different. It will induce the asymmetric information...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/22263139752360791819 |